Amended and updated notes on section 117 of CGST Act, 2017. Detail discussion on provisions and rules related to appeal to High Court.
Chapter XVIII (Sections 107–121) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to appeals and revision. Section 117 of CGST 2017 provides for appeal to High Court.
Recently, we have discussed in detail section 116 (Appearance by authorised representative) of CGST Act 2017. Today, we learn the provisions of section 117 of Central GST Act 2017.
Section 117 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 117 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVIII |
| Chapter Name | Appeals and Revision |
| Section No. | 117 |
| Section Name | Appeal to High Court |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 117:
- Rule 114: Appeal to the High Court
- FORM GST APL-08: Appeal to the High Court under section 117
- Rule 115: Demand confirmed by the Court
- FORM GST APL-04: Summary of the Demand after issue of Order by the Appellate Authority, Revisional Authority, Tribunal or Court
Section 117 of Central GST – Appeal to High Court1
Section 117 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
Section 117(1) of CGST Act
Section 117(1): Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to the High Court and the High Court may admit such appeal, if it is satisfied that the case involves a substantial question of law.
Section 117(2) of CGST Act
Section 117(2): An appeal under sub-section (1) shall be filed within a period of one hundred and eighty days from the date on which the order appealed against is received by the aggrieved person and it shall be in such form, verified in such manner as may be prescribed:
Provided that the High Court may entertain an appeal after the expiry of the said period if it is satisfied that there was sufficient cause for not filing it within such period.
Section 117(3) of CGST Act
Section 117(3): Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question and the appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question:
Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.
Section 117(4) of CGST Act
Section 117(4): The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.
Section 117(5) of CGST Act
Section 117(5): The High Court may determine any issue which––
- (a) has not been determined by the State Bench or Area Benches; or
- (b) has been wrongly determined by the State Bench or Area Benches, by reason of a decision on such question of law as herein referred to in sub-section (3).
Section 117(6) of CGST Act
Section 117(6): Where an appeal has been filed before the High Court, it shall be heard by a Bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges.
Section 117(7) of CGST Act
Section 117(7): Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall, then, be heard upon that point only, by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it.
Section 117(8) of CGST Act
Section 117(8): Where the High Court delivers a judgment in an appeal filed before it under this section, effect shall be given to such judgment by either side on the basis of a certified copy of the judgment.
Section 117(9) of CGST Act
Section 117(9): Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908, relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section.
- Section 117 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎